信託登記現行法採取登記對抗主義，惟因信託財產的多樣性及登記程序的複雜性，致使藉由登記公示維護交易安全之目的，無法確實達成，特別是在強制執行信託財產峙，當事人常以財產已經信託而依信託法第12條第1項前段主張不得執行來抗辯，但目前實務上認為此種情形並非絕對不得執行，此種法規與實務之爭議，實應從明確分類信託財產之標的物、成立專門之信託公司及建立事業信託管理機制開始著手進行，同時將登記對抗主義修正為信託財產登記成立主義，以落實信託本信，避免侵害債權。

Current Taiwanese Trust Law adopts the registration of confrontation.
Registration requirement is to maintain the security of the transactions. However， due to the varieties of the trust properties and complexity of the registration procedure， the security of transaction can no longer be maintained.In a situation of the enforcement of trust property， according to first half of the Trust Law Article 12 Paragraph 1:“the trust property shall not be enforced..." the litigants often use that as their defense. In practice， using Article 12 Paragraph 1 as a defense doesn't always stop the enforcement of trust property. This controversial between theory and practices can be prevented by more clearly categorizing the trust property， creating professional trustee companies and establishing the procedure and standards of managing trustee companies.. To really safeguard the transaction and protect legal claims， author also suggests that registration of entry into force should be adopted instead of registration of confrontation.